THE EFFECT OF AUDIT QUALITY, AUDIT TENURE AND GOOD CORPORATE GOVERNANCE ON THE INTEGRITY OF FINANCIAL REPORTS

This study was conducted by analyzing the financial statements of companies in the LQ45 sector listed on the Indonesia Stock Exchange (IDX) during the period 2019 to 2023. The sample used in this study was 18 LQ45 sector companies listed on the Indonesia Stock Exchange during the period 2019 to 2023 using a purposive sampling technique. The panel data regression method was used as the research methodology in this study. Analysis of the research results using the help of EViews 10 Student Version Lite software. The results of this study indicate that Audit Quality partially has no effect on the Integrity of Financial Statements, Audit Tenure partially has an effect on the Integrity of Financial Statements, Company Size partially has no effect on the Integrity of Financial Statements, and simultaneously Audit Quality, Audit Tenure, and Good Corporate Governance have an effect on the Integrity of Financial Statements.